Term · BV & DGA
Customary salary (gebruikelijk loon)
The minimum salary a DGA must pay themselves from the BV, based on what someone in a comparable position would earn. In 2026, the standard amount is €58,000.
The customary salary is the highest of three amounts: the salary in the most comparable position, the highest salary of other employees in the BV, and €58,000.
If you work part-time for your BV or the BV makes too little profit, a lower salary may be justifiable. Document that reasoning carefully.